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HICKOK OIL CORPORATION v. COMMISSIONER OF INT. REV.

No. 8587.

120 F.2d 133 (1941)

HICKOK OIL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 5, 1941.

Attorney(s) appearing for the Case

Charles J. Cole and Walter G. Kirkbride, both of Toledo, Ohio, for petitioner.

Carlton Fox, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Carlton Fox, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before HICKS, SIMONS, and MARTIN, Circuit Judges.

SIMONS, Circuit Judge.

The issue raised by the appeal is whether a basis fixed by the Board of Tax Appeals for determining depreciation of a ten-year contract for supplying gasoline and oil to the petitioner is supported by substantial evidence. The review involves deficiencies in income taxes for the fiscal years ending June 30, 1930, and June 30, 1931, respectively. The deductions claimed in each of the taxable years for exhaustion of the contract were disallowed...

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